Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry in the debit or credit of an account. In the case of capitalisation of interest on the sale price of a business, the taxable event is deferred to…
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same code is chargeable, from the year in which the lender’s claim becomes definitively irrecoverable within…
I. – 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax. The products in question are exempt, whatever the duration of the contract, when it is unwound by the payment of a…
I.-Individuals domiciled in France for tax purposes within the meaning of l’article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bills and other debt securities, deposits, guarantees and current accounts, as well as interest paid in respect of sums made available to the company of which they are a partner or shareholder and held in an individual blocked account, are…
I. – Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is equal to or greater than the amounts mentioned in the last paragraph of I of article 125 A and who benefit from income or products listed in the same I…
La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l’article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and those already subject to income tax, is subject to income tax…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions of agricultural cooperative societies designated in articles L 521-1 et seq of the Rural and Maritime Fishing Code, as well as agricultural collective interest companies that have benefited from State advances, nor…
The following are exempt from the withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duration, long-term bonds and notes issued in accordance with the law of 3 March 1941 relating to financial transactions carried out by the limited company Natexis or any company it controls within the…
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for their entire term, to the tax regime applicable to foreign securities. The conditions for the application of this paragraph shall be laid down by decree (1). 2. Bonds that foreign or international bodies issue in France with the…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I of Article 125 A.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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